Section 80U Deduction for handicapped Assessee:
Eligible Assessee
This Section is applicable for Only Individual assessee.
Eligible Amount of Deduction
- For normal disability- Flat deduction of Rs: 75,000
- For severe disability- Flat deduction of Rs: 1,25,000
Disabilities are covered under Section 80U
- Mental retardation:- People having incomplete or arrested development of mental capacities resulting in subnormal intelligence levels.
- Hearing impairment:- Hearing power loss of at least 60 decibels
- Autism:- Autism spectrum disorder is related to brain development that impacts how a person perceives and socializes with others, causing problems in social interaction and communication.
- Cerebral palsy:- CP is a group of movement disorders that appear in early childhood. Signs and symptoms vary among people and over time, but include poor coordination, stiff muscles, weak muscles, and tremors. There may be problems with sensation, vision, hearing, and speaking.
- Mental illness:- This covers other mental disorders
Locomotor disability:- This refers to disabilities in joint muscles or bones which leads to severely limited movements of limbs. - Low vision:- People with visual function impairment that can’t be totally corrected by surgery or standard refractive correction. People having this disability are still capable of using their vision through assistance from other devices.
- Blindness:- Blindness means a complete absence of sight or where the field of vision limitation by an angle of 20 degrees or worse, or visual acuity less than 6160 snellen after corrective lenses.
- Leprosy cured:- People who have been cured of leprosy but are still suffering from the disability where they have lost sensation in feet or hands and paresis in eyelid and eye. It also includes senior citizens or people with extreme deformities that obstruct them from performing any beneficial occupation.
Need Certificate under section 80U
Medical authorities who are eligible for issuing a disability certificate can be any of the following –
- Neurologist who has a degree of MD (Doctor of Medicine) in Neurology
- A civil surgeon in a Government hospital
- A Chief Medical Officer in a Government hospital
- A paediatric neurologist who has a degree of MD (Doctor of Medicine) in Neurology in case of disabled children
The person claiming the deduction is required to furnish a copy of the certificate issued by the medical authority in the prescribed form along with ITR. Practically no document is required to be attached with ITR, it is advised to keep the document handy.
Please note that the medical certificate should be submitted certifying the disability suffered. The certificate should be prepared by a recognized medical authority in a prescribed format which is contained in Form 10 -IA
